HOLTZOFF, District Judge (sitting by designation).
The principal problem presented in this case is the determination of the proper method to be used for calculating excess profits taxes under the law as it existed in 1942 and 1943.
This action is brought against the estate of a deceased Collector of Internal Revenue to recover alleged over-payments of income taxes for the years 1942 and 1943. The facts are not in dispute and the decision of the case depends...
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